Bill Text: MS SB2127 | 2014 | Regular Session | Introduced

Mississippi Senate Bill 2127 (Prior Session Legislation)

Introduced

Bill Title: Motor vehicles; jointly owned and one owner claims homestead in a city may be registered outside city under certain circumstances.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2014-02-04 - Died In Committee [SB2127 Detail]

Download: Mississippi-2014-SB2127-Introduced.html

MISSISSIPPI LEGISLATURE

2014 Regular Session

To: Finance

By: Senator(s) Kirby

Senate Bill 2127

AN ACT TO AMEND SECTION 27-19-57, MISSISSIPPI CODE OF 1972, TO AUTHORIZE PRIVATE PASSENGER VEHICLES JOINTLY TITLED TO A PERSON WHO CLAIMS HOMESTEAD EXEMPTION IN A MUNICIPALITY AND A PERSON WHO DOES NOT, TO BE REGISTERED OUTSIDE THE MUNICIPALITY UNDER CERTAIN CIRCUMSTANCES; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-19-57, Mississippi Code of 1972, is amended as follows:

27-19-57. (1) All persons required to pay the privilege license prescribed by this article shall register their private or commercial vehicle and pay such tax in the county in which such vehicles are domiciled or the county from which such vehicles most frequently leave and return. The tax collector of a county shall not issue a tag or decals to any vehicle domiciled or garaged in another county.

(2) Any person owning a vehicle registered in accordance with Section 27-19-43 which changes county of domicile during a registration year shall, upon registration anniversary date, surrender to the tax collector in the new county of domicile the old tag and decals and shall be issued a new tag displaying the proper county of domicile and decals. This provision shall not apply to vehicles with a gross vehicle weight in excess of ten thousand (10,000) pounds. Any person owning a vehicle with a gross vehicle weight in excess of ten thousand (10,000) pounds which changes county of domicile during a registration year shall, upon registration anniversary date, register the vehicle in the new county of domicile but shall not be required to surrender the old tag and decals.

(3) Each person required to pay the privilege license prescribed by this article and claiming homestead exemption on a home located within a municipality shall register all private passenger vehicles to which he holds title in such municipality; however, if the title to a private passenger vehicle is held jointly by a person who claims homestead exemption in a municipality and a person who does not, the vehicle may be registered outside the municipality if the vehicle is domiciled outside the municipality and is used primarily by the person who does not claim homestead exemption in the municipality.

(4) If any vehicle, the license for which is issued by the county tax collector or the * * *~~State Tax Commission~~ Department of Revenue, shall be registered in any county other than the county in which the vehicle is domiciled or garaged, or shall be registered in a municipality contrary to the requirements imposed in subsection (3) of this section, then the vehicle shall be regarded as having no privilege license; and the owner or operator thereof shall be liable for the full annual tax in the county in which such vehicle is domiciled or garaged, or in the municipality in which such vehicle is required to be registered as hereinabove provided, plus a penalty thereon of twenty-five percent (25%).

SECTION 2. This act shall take effect and be in force from and after July 1, 2014.